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Division 7A and unpaid present entitlements: What happens now? paper


This paper covers:

  • Division 7A re-visited
  • unpaid present entitlements
  • what options do I have for “section 3” loans?
  • actions - What next?
  • deductibility of interest paid
  • the showdown: The Commissioner vs the tax practitioner.

Author profiles

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet. - Current at 04 April 2017
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Manisha Singh
Manisha works as a Consultant for Deloitte. - Current at 23 October 2012
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This was presented at 4th Annual Tax Forum .

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Individual sessions

Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

Materials from this session:

Tax debt - Managing, negotiating, disputing

Author(s):  Paul Kruspe

Materials from this session:

The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

Materials from this session:

R&D - Tax offset

Author(s):  Ian Ross-Gowan

Materials from this session:

Emerging themes and observations

Author(s):  Denis MCCARTHY

Materials from this session:

Anti-deferral regime reform

Author(s):  Neil BILLYARD

Materials from this session:

Part IVA - How the ATO see it

Author(s):  Des MALONEY

Materials from this session:

Further details about this event:


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